The Employers’ Duties (Implementation) (Amendment) Regulations (Northern Ireland) 2017

This Regulatory Impact Assessment considers the impact of changing the current automatic enrolment duties trigger date for post-staging employers to safeguard the operation of the automatic enrolment compliance regime and provide greater certainty to employers over when their automatic enrolment duties start. It also assesses the impact of extending proportionate compliance easements to future employers that have been available to employers within the automatic enrolment staging profile.